I apologize for the sideways picture but please complete the following journal entries

IONI SVZ Incorporated needs to raise capital for expansion purposes. Management i considering issuing $2,000,000 of 10%, 20-year bonds dated June 1, 2017 with interest payment dates of Prepare the journal entry to recognize the bond under the following circumstarn The bond is issued at par value December 1 and June 1. SVZ's year end is December 31. Credit Date Account /Explanation The bond is sold at 97 Date Account /Explanation Debit The bond is sold at 102 Date Account /Explanation Debit The bond is sold at par plus accrued interest on August 1, 2017 Account /Explanation Debit Credit Date